TMI Blog2011 (8) TMI 915X X X X Extracts X X X X X X X X Extracts X X X X ..... any show cause notice was issued - According to the Board’s Letter F.No. 137/167/2006-CX-4, dated 3-10-2007, once the service tax due has been paid with interest before issue of show cause notice, as provided in Section 73 discussed above, no show cause notice can be issued - Decided in favor of the assessee - ST/80/2010 - A/1514/2011-WZB/AHD - Dated:- 10-8-2011 - Shri B.S.V. Murthy, J. R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ued only on 30-7-2007. He also submits that there is no dispute that full amount of service tax with interest has been deposited by the appellants on these dates. He drew my attention to the provisions of Section 73(3) of Finance Act, 1994 and submitted that since service tax with interest has been fully discharged, no show cause notice should have been issued in this case and therefore the imposi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reason for short payment. In this case no suppression of facts mis-declaration, fraud etc. are involved and therefore the question of imposition of penalty under Section 78 does not arise. Further the learned advocate also drew my attention to the circular issued by the Board in this regard. According to the Board s Letter F.No. 137/167/2006-CX-4, dated 3-10-2007, once the service tax due has been ..... X X X X Extracts X X X X X X X X Extracts X X X X
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